-72.05% is the change from 440 to 123
Calculation steps:
[( 123 - 440 ) ÷ 440] x 100 = -72.05%
Formula
Percentage change = [(123 - 440) / 440] x 100
Subtract the new number by the original number
123 - 440 = -317
-317 ÷ 440 = -0.7204545454545455
-0.7204545454545455 x 100 = -72.05%